For the first time since the list debuted in 1990, three soccer players top the list with Cristiano Ronaldo and Neymar rounding out the top three.

The three are joined by nine other soccer players that make up the annual list of 100.

Below we take a look at the highest-paid soccer players in the world.

12. Mohamed Salah - $25.1 million (22.2 million)

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Team: Liverpool

Contract: Five years, $15 million (13.3 million) annually

The last soccer player on the list at No. 99, Salah signed a five-year deal with Liverpool in July 2018. He's been the Premier League's top goal scorer, earning him the Golden Boot award for the past two seasons.

Salah helped his team to a second consecutive UEFA Champions League Final in 2019.

11. Gareth Bale - $27.1 million (24 million)

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Team: Real Madrid

Contract: Six years, $33 million (29.2 million) annually

Bale joined Real Madrid in 2013 and signed an extension three years later through June 2022.

In 2018, Bale scored two goals off the bench to lead Real Madrid to its third straight UEFA Champions League victory.

Ozil also has two professional esports teams one to compete in EA Sports FIFA competitions and another for Fornite.

7. Kylian Mbappe - $30.6 million (27.1 million)

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Team: Paris Saint-Germain

Contract: Three years, $20 million (17.7 million) annually

Mbappe became the youngest French player at 19 years old to score in a World Cup and second-youngest in a World Cup Final in 2018. He joined Paris Saint-Germain on loan in 2017 and signed a contract with the team in 2018.

He is ranked No. 55 by Forbes.

The forward donated his $500,000 (442,000) World Cup bonus to a charity that organizes sporting events for disabled children. He won the 2018 World Cup Best Young Player award in 2018.

3. Neymar - $105 million (92.8 million)

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Team: Paris Saint-Germain

Contract: Five years, $350 million (309.4 million)

Neymar signed with Paris Saint-Germain in 2017. His transfer from Barcelona was the most expensive in the world at $263 million (232.5 million). The French club paid that amount in full before his signing.

Neymar is the second most popular athlete on social media behind Ronaldo.

2. Cristiano Ronaldo - $109 million (96.4 million)

After nine years with Real Madrid, Ronaldo signed a four-year deal with Juventus in 2018. His Juventus jersey made over $60 million (53 million) with 520,000 sales within 24 hours.

The five-time FIFA Play of the Year is the all-time leading goal scorer in the UEFA Champions League and the most followed athlete on social media.

1. Lionel Messi - $127 million (112.3 million)

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Team: FC Barcelona

Contract: Four years, $80 million (70 million) annually

Messi signed a new contract with Barcelona in 2017 that keeps him in the Spanish club through 2021. His exact contract details weren't released at the time, but he is receiving $80 million (70 million) per season, according to El Mundo, via EuroSport.

He also has a lifelong deal with Adidas.

Since his first match with Barcelona in 2004, Messi has accumulated 33 club titles in 687 matches.